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Access to global capital markets made easier!

India - December 23 2014 New Depository Receipts Scheme notified, made applicable from December 15, 2014; Depository Receipts may be issued on the back of all securities as...

Tanya Pahwa, Nishchal Joshipura, Ruchir Sinha.

REITs: tax issues and beyond

India - October 27 2014 The Securities and Exchange Board of India (SEBI) recently introduced the final regulations for real estate investment trusts (REITs) and...

Ruchir Sinha.

Delhi High Court upholds Mauritius route: CCD transfer on exercise of option taxed as 'capital gains'

India - August 4 2014 Transfer of a 'Compulsorily Convertible Debenture' to a third party taxable as 'capital gains' and not 'interest'; Provision of exit options does not...

Rajesh Simhan.

Private client wrap: quarter 2, 2014 in review

India - July 7 2014 Despite the liberalisation of the Indian economy, exchange control norms continue to regulate the inflow and outflow of money from the country. One...

Shreya Rao, Abhinav Harlalka, T.P. Janani, Megha Ramani.

Bandwidth fees taxable as ‘royalties’: treaty definition not considered

India - July 1 2014 Tribunal upholds Madras High Court's ruling in Verizon, rules that bandwidth fees are royalties; Bandwidth and router management fees considered as...

Mahesh Kumar.